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Nellore is a city and district headquarters of Nellore district in the Indian state of Andhra Pradesh. It is located on the banks of Penna River[8] and is the fourth most populous city in the state. A mythological story from Sthala Purana depicts, a lingam in the form of a stone under nelli tree. The place gradually became Nelli-ooru ("Nelli" in Telugu stands for emblica Tree and ooru in Telugu stands for place) and then to present day Nellore.
Source : Wikipedia